• Hiya HJ. This is not a dumb question, and thank you for asking it.
  
  
• If an individual employee chooses their own scheme provider, the employee contacts the provider directly. The provider then contacts the IRD, and the IRD then stores that information.
  
  
• Similarly if the employer chooses their own default provider, the employer contracts directly with the scheme provider, who then looks after the link up at the IRD end.
  
  
• The linking of employees to scheme providers does not happen at the payroll end of the process, and accordingly there is no facility, and no need, for any payroll software to communicate this information to the IRD.
  
  
• I hope this has answered your question for you.

(a) by agreeing with the provider that the provider will provide access to the scheme for the employer's employees; and

(b) by giving notice to the Commissioner of

(i) the name, address, and tax file number of the employer; and

(ii) the name, address, and tax file number of both the provider and the chosen KiwiSaver scheme.

(a) as from the date on which the notice in subsection (1)(b) is accepted by the Commissioner, or on any later date specified in the notice; and

(b) until the effective date of the earliest of any of the following notices:

(i) notice given by the employer to the Commissioner of an alternative choice of scheme under subsection (1); or

(ii) notice given by the employer to the Commissioner stating that the employer no longer has a chosen KiwiSaver scheme; or

(iii) notice given by the Commissioner to the employer stating that the employer's choice of KiwiSaver scheme has been revoked by the Commissioner on the grounds that the Commissioner is not satisfied that the scheme is eligible to be the employer's chosen scheme under section 46.